Holiday homes - second homes
If you intend to buy a flat or a house in Switzerland, or take out a long-term rental on a property - without transferring your legal domicile to Switzerland - please take note of the following:
In principle, personal effects and used household goods (e.g. furniture, televisions, music equipment, bed and table linen, etc.) may be imported duty-free. Only prerequisite: the imported articles must have been used by you personally for at least six months and they have to continue to be used by you after importation. Please note that the general provisions for road vehicles and watercraft apply to vehicles that you wish to leave at your holiday home.
In addition, the importation must occur close to the time of conclusion of the purchase contract or lease.
In order to be entitled to claim exemption from the payment of duties, you must make a written customs declaration using form 18.44 at the customs office at the point of entry. Please ensure that you select a customs office which deals with commercial goods, and take note of its opening hours: Border crossings and customs offices, opening hours.
Additional information can be found in the instructions on the application form or in the FAQ (link FAQ household effects). The customs office or the District Directorate of Customs responsible will gladly provide assistance.
